Form 660 - Motor Carrier Diesel Fuel Tax Application

660, page 2

Area Code and Phone Number

If Corporation, Name of Resident Agent

Address of Principal Office, if different from item 2.

Area Code and Phone Number

Address Where Records are Kept for Audit

Area Code and Phone Number

"Qualified Commercial Motor Vehicle" Definition.

A diesel powered motor vehicle used, designed, or maintained for transportation of persons or property and one of the following:

- Having 3 or more axles regardless of weight.

- Having 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds.

- Is used in a combination of vehicles, if the weight of that combination exceeds 26,000 pounds gross vehicle or

registered gross vehicle weight.

The following vehicles are not "Qualified Commercial Motor Vehicles":

- Recreational vehicles

- Farm vehicles, and school buses in general do not qualify, however, their use will determine their eligibility. Call the

Motor Fuel Tax Division at (517) 373-3183 for advice in this area.

It is important that you understand your responsibilities under a lease agreement. The lease agreement is the primary

document which explains fuel tax licensing and reporting responsibilities. If the lease agreement fails to disclose who is respon-

sible, other criteria may be used. For short-term leases of less than 30 days, the lessor is normally considered liable. For longer

term leases the lessor may be considered liable if they supply or pay for the motor fuel consumed by the vehicles, or if they bill

rental or other charges including the cost of motor fuel. The parties (lessor/lessee) in a lease agreement may be held

jointly or severally liable for any fuel tax liabilities. If you have any questions please call (517) 373-3183.

You can obtain your intrastate motor carrier fuel tax license and decals at the location below. However, for your conve-

nience, we recommend you mail your completed application to the address on the front of this form. Or, fax your

completed application to (517) 241-0777. The license year runs from January 1 through December 31. Decals expire

annually on December 31.

Michigan Department of Treasury

430 W. Allegan Street

Lansing, MI 48922

(517) 373-3183 (voice)

(517) 373-9419 (TTY)

8am - 5pm, Mon-Fri

A motor carrier may obtain a trip permit that authorizes the motor carrier to operate one specific commercial vehicle in

Michigan for five consecutive days. You can get trip permits from the wireless services listed below:

Name

National Number

In Canada, Call

Comdata .......................................................................

800 - 749-6058 ..................................................................

800 - 463-4822

Transport Permits LTD ...................................................

800 - 373-9033

(319) 235-9033

(The number at left also works for Canadians)

Tewel Permit Service .....................................................

800 - 232-4245

(330) 534-8166

(The number at left also works for Canadians)

Custom Permit Service ..................................................

800 - 669-5014 ..................................................................

(614) 351-1740

Jack Permits .................................................................

800 - 223-5479 ..................................................................

800 - 223-5479

Interstate Permit Service ..............................................

800 - 343-4889 ..................................................................

800 - 343-4889

If you are sending your application by a courier service, please use the address below. Please allow 3-4 business days

to process. During renewal (November-December) this may take 4 weeks. Decals will be returned to you by 1st Class

mail.

Motor Fuel Tax Division

Michigan Department of Treasury

430 W. Allegan Street

Lansing, Michigan 48922

If you are going to send your application by regular mail, please use the address on the front page of this form.

Form 660 - Motor Carrier Diesel Fuel Tax Application - 1999 Page 2

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